上市公司业绩与股权激励研究.doc

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  • 更新时间:2016-07-08
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摘要:一场突如其来的金融危机席卷全球,对我国出口经济和金融系统造成了很大影响,从而对整体经济造成了影响。随之而来的是股市剧烈震荡和大量企业利润下滑。因此,很多实行股权激励机制的上市公司由于出现大量潜水股权,直接导致员工对股权激励的效果失去信心。和西方发达国家实施股权激励机制的情况相比较而言,我国股权激励机制发展得还不健全,股权激励在经济繁荣的时期可以起到激励员工、团结人心、留住人才的作用。而在经济萧条的时期,不但不能鼓舞人心,甚至打击员工的士气。这使我们想到要施行长效的股权激励制度,使它发挥最大的效果来改善上市公司的业绩。

   本文认为股权激励可以在实现公司长期稳定发展的前提下,给予了员工分享公司利润的机会,从而实现了企业所有者与企业员工的“双赢”。而股权激励与EVA激励相结合在一定程度上抑制了股价波动和编造虚假的财务报表的现象,为上市公司提高业绩奠定了良好的基础。此外,在推行股权激励制度的同时,我们也应完善和健全法律法规,对股权激励制度进行适当的约束,同时加强对股市的监管。在不断的探索中不断改进,使公司员工通过股权激励真正做到参与公司决策,分享利润,承担风险,从而勤勉尽责地为公司的长远发展服务。

关键词:股权激励  团结人心  不健全  道德风险

 

Abstract:A unexpected financial crisis came through all over the world, which has a big influence on exporting economic and financial system. So the whole economic was effected. Followed by it, a sharp stock market volatility and a large decline in corporate profits was coming. So, for a lot of listing companies running equity incentive appear many diving options, which lead to losing confidence of the equity incentive for employees directly. Compare with easten developed countries, the equity incentive in our country has not been very sound. The equity incentive in the period of economic properity can motivating the employees, uniting the employees, and retaining the excellent employees. However, the equity incentive in the period of economic declining can not motivating people even make people down. It makes us know that only running the long-term equity incentive can it make the best result come true to promote the profermance of listing companies.

   The article shows that equity incentive gives the employees optunities to share the earnings of the company in the condition of the company’s development in the long run. So both of the company’owner and the employees own. However the combine of equity incentive and EVA incentive inhibit the phenomenon of stock price volatility and fabricating false financial statements, which make a good basis for listed companies to improve performance. And we should not only persue the equity incentive,but also make the rules and laws more efficient, make the supervision of the stock market more stronger. Through the continuous exploration and continuous improvement, employees join in making decision, sharing the income of the company, and undertaking the risk to serve for the company in the long run.

Key Words:Equity incentive  Uniting the employees  Unsound  Moral hazard

 

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